...Shu-Miao Lai; Chih-Liang Liu Purpose This study aims to examine whether and how the quality of internal control over financial reporting ( ICFR ) affects banks’ operational efficiency. Design/methodology/approach First, the authors use a two-stage, nonoriented, variable-returns-to-scale slack...

...Ying Chen; Bin Lin; Lizhen Lu; Gaoguang Zhou Purpose The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms. Design/methodology/approach The authors use regression models with a sample of Chinese listed...

...Hyejeong Shin; Sorah Park Purpose This study aims to examine the relationship between the internal control manager attributes and the firms’ operational efficiency. The internal control manager designs and maintains the firms’ policies and procedures to certify the effectiveness of its internal...